虚拟货币的国家干预研究

发布时间：2018-03-14 11:25

本文选题：虚拟货币　切入点：国家干预　出处：《中央民族大学》2011年硕士论文　论文类型：学位论文

【摘要】：经济法对网络经济的调整,是近年来经济法研究的热点问题。随着网络经济的蓬勃发展,网络经济中虚拟货币的影响迅速扩大。虚拟货币发展至今,运营商、网络公司及相关消费市场已经渐渐从私人的、无序的状态过渡到有序。立法的保护,行政的干预,司法的维护,使得虚拟货币市场在国家的掌控和调整下有了更加良好的秩序。同时,虚拟货币国家干预的出现,给现行法律、网络运营公司、消费者等带来了一系列问题。在经济法视域下,正确分析虚拟货币的国家干预问题,不仅在理论层面对传统的民法物权、债权、知识产权等理论在互联网时代的发展、补充有所裨益,而且在应用层面完善了金融法和财政税收法对虚拟货币的国家干预。这一方面能保证网络运营公司最大化的同时,保护消费者的合法权益不受侵犯；另一方面,对于促进虚拟货币市场的有序发展,从而推动网络经济乃至整个社会经济的可持续发展具有十分重要的积极意义。本文主要采用内容分析法、比较法、例证法等研究方法。提出我国对国家干预虚拟货币应采取的态度和选择,并提出完善虚拟货币国家干预建议。文章分为六个部分：第一部分首先归纳了网络货币的各种特征,在此基础上与法定货币、电子货币、以及虚拟物等进行比较,阐明了虚拟货币的概念、定位及特征,对本文所研究的虚拟货币的范围进行界定。第二部分论述了国家干预虚拟货币的产生,指出经济学视野下国家干预虚拟货币的目的,由此归纳出经济法调整国家干预虚拟货币的目的。第三部分是对国家干预虚拟货币发行问题的思考,首先分析了虚拟货币发行的合法性,确定虚拟货币的合法标准,以该合法标准为前提探讨虚拟货币发行的可流通性；接着详细论述了国家从法治层面、发行条件层面和行政内部机制方面对虚拟货币发行进行的干预。第四部分通过对虚拟货币交易三个阶段的风险研究,阐述国家对虚拟货币交易的干预。第五部分指出了虚拟货币的税收依据,归纳了虚拟货币交易的税收特点,由此总结出国家税务机关对虚拟货币交易征税的制度和办法。第六部分指出,构建国家干预虚拟货币保护制度和国家干预虚拟货币监督管理制度,可以完善国家对虚拟货币的监管,从而更好地达到国家干预虚拟货币的效果。
[Abstract]:The adjustment of economic law to network economy is a hot issue in economic law research in recent years. With the vigorous development of network economy, the influence of virtual currency in network economy expands rapidly. Internet companies and related consumer markets have gradually transitioned from a private, disorderly state to an orderly state. The protection of legislation, the intervention of the administration, and the maintenance of the judiciary, At the same time, the emergence of virtual currency state intervention has brought a series of problems to the current law, network operating companies, consumers and so on. From the perspective of economic law, the correct analysis of the state intervention of virtual currency is not only beneficial to the development of the traditional theories of real right, creditor's right, intellectual property and so on in the Internet era, but also beneficial to the development of traditional theories of civil law, such as real right, creditor's right and intellectual property. On the other hand, it can guarantee the maximization of the network operating company while protecting the legitimate rights and interests of the consumer; on the other hand, It is of great significance to promote the orderly development of the virtual money market and to promote the sustainable development of the network economy and even the whole social economy. This article mainly uses the content analysis method, the comparison method, the example method and so on research method, puts forward our country's attitude and the choice to the state intervention virtual currency, and puts forward the suggestion to perfect the virtual currency state intervention. The article is divided into six parts:. The first part first summarizes the various characteristics of network currency, and then compares with legal currency, electronic currency and virtual money, and expounds the concept, positioning and characteristics of virtual currency. The scope of virtual currency studied in this paper is defined. The second part discusses the emergence of the state intervention virtual currency, points out the purpose of the state intervention in the virtual currency under the view of economics, and concludes the purpose of the economic law to adjust the state intervention in the virtual currency. The third part is thinking about the state intervention in the issue of virtual currency issuance. Firstly, it analyzes the legitimacy of virtual currency issuance, determines the legal standard of virtual currency, and discusses the liquidity of virtual currency issuance on the premise of the legal standard. Then it discusses the state intervention in virtual currency issuance from the level of rule of law, the issue conditions and the internal mechanism of administration. In the 4th part, through the risk research of three stages of virtual currency transaction, the state intervention in virtual currency transaction is expounded. Part 5th points out the tax basis of virtual currency, sums up the tax characteristics of virtual currency transaction, and sums up the system and method of taxation on virtual currency transaction by national tax authorities. The 6th part points out that the construction of state intervention virtual currency protection system and the state intervention virtual currency supervision and management system can improve the state supervision of virtual currency, so as to better achieve the effect of state intervention in virtual currency.
【学位授予单位】：中央民族大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D920.4

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